Amendment of Schedule 10 to the Value Added Tax Act 19945
In paragraph 153 (meaning of “exempt land”: basic definition), for sub-paragraph (3A) substitute—
3A
Where a person (“P”) is in occupation of the land at any time before the end of the relevant adjustment period as respects that land, P is treated for the purposes of sub-paragraph (2) as not in occupation of the land at that time if—
a
the building occupation conditions are met at that time, or
b
P’s occupation of the land arises solely by reference to any automatic teller machine of P.